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Larson v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 13958-20 (U.S.T.C. Nov. 3, 2022)

Opinion

13958-20

11-03-2022

DOUGLAS A. LARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 4, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that so much of the petition as pertains to petitioner's taxable year 2016 was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8). Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has not done so. Upon due consideration, it is

ORDERED that respondent's motion is granted, and so much of this case as pertains to petitioner's taxable year 2016 is deemed stricken. Petitioner is reminded of the applicability of section 6213(f)(1) of the Internal Revenue Code, which provides that the running of time for filing a Tax Court petition is suspended during the time the automatic stay prohibits the filing of a Tax Court petition, and for 60 days thereafter. The automatic stay is lifted upon the earliest of (1) the date the bankruptcy case is closed, (2) the date the bankruptcy case is dismissed, or (3) the date a bankruptcy discharge is granted or denied. 11 U.S.C. sec. 362(c)(2).


Summaries of

Larson v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 13958-20 (U.S.T.C. Nov. 3, 2022)
Case details for

Larson v. Comm'r of Internal Revenue

Case Details

Full title:DOUGLAS A. LARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 13958-20 (U.S.T.C. Nov. 3, 2022)